Sökning: "Daniel Tallqvist"

Hittade 1 uppsats innehållade orden Daniel Tallqvist.

  1. 1. Tax as a key driver in motivating company investments: The case of debt push down

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Daniel Tallqvist; [2007]
    Nyckelord :Debt push down; thin capitalisation; interest expense; corporate finance; debt capital; equity capital; hybrid capital; correction rule; profit sharing note; tax avoidance act; shareholder loan;

    Sammanfattning : The aim of this thesis is to examine the legal situation with regard to debt push down structures in Sweden. Debt push down structures aims at collecting return on capital in the form of interest and that this will be deductible for tax purposes as a result. LÄS MER